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UNITED STATES v. PELZER

No. 393.

312 U.S. 399 (1941)

UNITED STATES v. PELZER.

Supreme Court of United States.

Decided March 3, 1941.

Attorney(s) appearing for the Case

Solicitor General Biddle, with whom Assistant Attorney General Clark and Messrs. Sewall Key and Thomas E. Harris were on the brief, for the United States.

Mr. Robert A. Littleton for respondent.

MR. JUSTICE STONE delivered the opinion of the Court.

Decision in this case turns on the question whether certain gifts of property in trust for the benefit of several beneficiaries are gifts of "future interests" which, in the computation of the gift tax, are, by § 504 (b) of the 1932 Revenue Act, 47 Stat. 169, 247, denied the benefit, otherwise allowed, of exclusion from the computation to the extent of the first ...

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